17. Arrangements of this nature, whether the payment is said to be for board only or for lodging only or for both, are considered to be in the nature of domestic arrangements not giving rise to the derivation of assessable income by the recipient of the payments. It follows that the question of income tax deductions for losses and outgoings does not arise."

I am considering renting a room in my ppor to my brother. Would it be tax free as he is family?

Rent scenario is covered by a residential lease.....boarding not so much. Rent has a bond to be paid and lodged with the rental bond board. Board & lodging has more of an element of maybe you get meals / washing done or at least contribute to the cost of these things.

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